Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ The fol­low­ing tax­able per­sons may de­clare the tax pay­able on the im­port of goods in their peri­od­ic tax re­turn to the FTA in­stead of pay­ing it to the FO­CBS (trans­fer pro­ced­ure):

a.

tax­able im­port­ers re­gistered with the FTA that re­port us­ing the ef­fect­ive meth­od, provided they reg­u­larly im­port and ex­port goods and this reg­u­larly res­ults in sig­ni­fic­ant in­put tax sur­pluses;

b.

sup­pli­ers in ac­cord­ance with Art­icle 20a who are re­gistered as tax­able per­sons, provided that no ad­min­is­trat­ive meas­ure in ac­cord­ance with Art­icle 79a has been ordered against them.¹⁴³

² If the goods im­por­ted un­der the trans­fer pro­ced­ure are fur­ther pro­cessed or fin­ished on Swiss ter­rit­ory after the im­port, the FTA may au­thor­ise tax­able per­sons to sup­ply the pro­cessed or fin­ished goods to oth­er tax­able per­sons without cal­cu­lat­ing the tax.

³ The Fed­er­al Coun­cil stip­u­lates the de­tails of the trans­fer pro­ced­ure.